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Johnstone, L. (2019). A systematic analysis of environmental management systems in SMEs: Possible research directions from a management accounting and control stance. Journal of Cleaner Production, 244, Article ID 118802.
Open this publication in new window or tab >>A systematic analysis of environmental management systems in SMEs: Possible research directions from a management accounting and control stance
2019 (English)In: Journal of Cleaner Production, ISSN 0959-6526, E-ISSN 1879-1786, Vol. 244, article id 118802Article in journal (Refereed) Epub ahead of print
Abstract [en]

This paper systematically reviews the drivers, implementation processes and performance outcomes of environmental management systems (EMS) in small to medium-sized enterprises (SMEs) from a management accounting and control (MAC) stance. It finds that there are various contextual, control and performance themes which require research attention. Regarding context, there is the need to: a) explore the relationship between firm size and the development of sustainability tools; b) assess the impact of context for better environmental performance and c) on adoption motivations; and d) explore how EMS affect corporate and individual accountability. Regarding control, there is the need to: a) theoretically explore the control typologies for SMEs; b) better understand the type (i.e. formal or informal) and nature (i.e. tight or flexible) of this control; and c) develop understandings of socio-ideological controls for improved sustainability. Finally, regarding performance, there is the need to: a) understand how environmental performance is defined and the interaction between its dimensions; and b) explore the relationship between EMS and environmental performance in SMEs. The paper serves as a first step to understanding MAC in SMEs, highlighting contemporary issues that are relevant for academic and professional sustainability practice.

Place, publisher, year, edition, pages
Elsevier, 2019
Keywords
Environmental management systems, EMAS, ISO 14001, Management accounting and control, SMEs, Sustainability
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-77400 (URN)10.1016/j.jclepro.2019.118802 (DOI)2-s2.0-85073149892 (Scopus ID)
Funder
The Jan Wallander and Tom Hedelius Foundation, P2015e0031:1
Available from: 2019-10-16 Created: 2019-10-16 Last updated: 2019-10-22Bibliographically approved
Johnstone, L. (2019). Management control for sustainability in ISO 14001-certified SMEs. In: : . Paper presented at 25th Nordic Academy of Management Conference: Nordic Energies, Vaasa, Finland, August 22-24, 2019.
Open this publication in new window or tab >>Management control for sustainability in ISO 14001-certified SMEs
2019 (English)Conference paper, Oral presentation with published abstract (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-77401 (URN)
Conference
25th Nordic Academy of Management Conference: Nordic Energies, Vaasa, Finland, August 22-24, 2019
Funder
The Jan Wallander and Tom Hedelius Foundation, P2015e0031:1
Available from: 2019-10-16 Created: 2019-10-16 Last updated: 2019-10-22Bibliographically approved
Johnstone, L. (2019). Organisational structures and narratives as accountability mechanisms for sustainability management control. In: : . Paper presented at 31st International Congress on Social and Environmental Accounting Research (CSEAR), St. Andrews, Scotland, August 26-29, 2019.
Open this publication in new window or tab >>Organisational structures and narratives as accountability mechanisms for sustainability management control
2019 (English)Conference paper, Oral presentation only (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-77402 (URN)
Conference
31st International Congress on Social and Environmental Accounting Research (CSEAR), St. Andrews, Scotland, August 26-29, 2019
Funder
The Jan Wallander and Tom Hedelius Foundation, P2015-0031:1
Available from: 2019-10-16 Created: 2019-10-16 Last updated: 2019-10-22Bibliographically approved
Johnstone, L. (2019). Temporal strategic knowledge-sharing nets as instances of sustainability governance in practice. Social and Environmental Accountability Journal
Open this publication in new window or tab >>Temporal strategic knowledge-sharing nets as instances of sustainability governance in practice
2019 (English)In: Social and Environmental Accountability Journal, ISSN 0969-160X, E-ISSN 2156-2245Article in journal (Refereed) Accepted
Place, publisher, year, edition, pages
Taylor & Francis Group, 2019
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-71579 (URN)10.1080/0969160X.2019.1568275 (DOI)
Funder
The Jan Wallander and Tom Hedelius Foundation, P2015-0031:1
Available from: 2019-01-17 Created: 2019-01-17 Last updated: 2019-01-18Bibliographically approved
Johnstone, L. (2019). Theorising and conceptualising the sustainability control system for effective sustainability management. Journal of Management Control, 30(1), 25-64
Open this publication in new window or tab >>Theorising and conceptualising the sustainability control system for effective sustainability management
2019 (English)In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 30, no 1, p. 25-64Article in journal (Refereed) Published
Abstract [en]

This conceptual paper explores the iterative relationship between system design and use for the development process of sustainability control systems (SCS). Buildingupon Adler and Borys’ seminal framework (Adm Sci Q 41(4):61–89, 1996) as ananalytical tool, it suggests that SCS are characteristically distinct, and more researchinto the dual role of control (i.e. control over based on system design and controlin situ based on system use by the individual user) is necessary for future theorisations of the SCS. It poses that for sustainable futures that extend beyond organisational boundaries, more attention is required on individual general employees inmanagement accounting and control frameworks as instrumental for performanceoutcomes. To this end, individual values, borne from the extra-organisational context,are considered important alongside organisational ones for the developmentof SCS. Thus, the paper bridges perspectives on system characteristics, the individualand performance outcomes by offering a theoretical framework for futureresearch. It also extends studies on accounting as a social practice by emphasising the extra-organisational factors that influence internal accounting systems. Finally,it expounds upon the notion of social control as an individual-level phenomenon,necessary for sustainability. This expanded theoretical perspective also has implicationsfor practice by encouraging managers to think strategically about how systems are received from the perspective of the user. This can encourage more commitment to the sustainability cause from the outset, as well as over spatial and temporal boundaries.

Place, publisher, year, edition, pages
Springer, 2019
Keywords
Boundary spanners, Enabling formalisation, Management accounting and control, Social control, Sustainability control systems, Sustainability
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-73103 (URN)10.1007/s00187-019-00277-w (DOI)000482313500003 ()
Funder
The Jan Wallander and Tom Hedelius Foundation, P2015-0031:1
Available from: 2019-03-12 Created: 2019-03-12 Last updated: 2019-11-15Bibliographically approved
Johnstone, L. (2018). Environmental management decisions in CSR-based accounting research. Corporate Social Responsibility and Environmental Management
Open this publication in new window or tab >>Environmental management decisions in CSR-based accounting research
2018 (English)In: Corporate Social Responsibility and Environmental Management, ISSN 1535-3958, E-ISSN 1535-3966Article in journal (Refereed) Published
Abstract [en]

This commentary presents conceptualisations of corporate social responsibility (CSR) in the realm of environmental accounting. By asking what the main theoretical perspectives are within CSR-based environmental accounting research, and how have these been used, it finds that there have been three clear theoretical waves. These are based on legitimacy, stakeholder and institutional theories, which evidently build upon one another as CSR1 (responsibility), CSR2 (responsiveness) and CSR3 (proactiveness) respectively. Nevertheless, such perspectives are weak as they remain at the strategic level and do not confront the operational levels of management accounting and control. Thus, structuration theory is proposed as the fourth wave of CSR-based research by emphasising that CSR rests neither with the organisations as agents, nor the institutions as social structures, but is the product of both. This informs managers by illustrating that environmental accounting decisions are shaped from not only the external environment, but also from within.

Place, publisher, year, edition, pages
John Wiley & Sons, 2018
Keywords
CSR; environmental accounting; stakeholder engagement; sustainability; theoretical development
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-66632 (URN)10.1002/csr.1632 (DOI)000450326900015 ()2-s2.0-85050360557 (Scopus ID)
Funder
The Jan Wallander and Tom Hedelius Foundation, P2015-0031:1
Available from: 2018-04-18 Created: 2018-04-18 Last updated: 2018-12-05Bibliographically approved
Johnstone, L. (2018). Environmental performance and SMEs via the implementation of ISO 14001. In: : . Paper presented at Nordic Accounting Conference 2018, Copenhagen Business School, Copenhagen, Denmark, November 15-16, 2018.
Open this publication in new window or tab >>Environmental performance and SMEs via the implementation of ISO 14001
2018 (English)Conference paper, Oral presentation only (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-73691 (URN)
Conference
Nordic Accounting Conference 2018, Copenhagen Business School, Copenhagen, Denmark, November 15-16, 2018
Funder
The Jan Wallander and Tom Hedelius Foundation, P2015-0031:1
Available from: 2019-04-13 Created: 2019-04-13 Last updated: 2019-04-15Bibliographically approved
Johnstone, L., Pio Monteiro, M., Ferreira, I., Westerlund, J., Aalto, R. & Marttinen, J. (2018). Language ability and entrepreneurship education: Necessary skills for Europe’s start-ups?. Journal of International Entrepreneurship, 16(3), 369-397
Open this publication in new window or tab >>Language ability and entrepreneurship education: Necessary skills for Europe’s start-ups?
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2018 (English)In: Journal of International Entrepreneurship, ISSN 1570-7385, E-ISSN 1573-7349, Vol. 16, no 3, p. 369-397Article in journal (Refereed) Published
Abstract [en]

Language ability and entrepreneurial education are seen as essential resources for start-ups operating in intensified landscapes of internationalisation and globalisation. Deemed as the necessary skills for corporate effectiveness vis-à-vis rivals, this paper responds to calls for increased understandings of cultural componentsas vital to entrepreneurship and the product of institutional forces. Thus, it explores: (a) the impact language ability has on start-up expansion; (b) the perceptions of internationalrelations as based on language ability as a tool for cross-cultural communication; and (c) the role of educational context from the entrepreneurs’ perspective. Based oninterviews from European online start-ups across three discrete contexts—Finland,Portugal and Sweden—it concludes that contextual trends regarding language andeducation are founded upon the cultural-cognitive and normative pillars ofinstitutionalisation. Further, by combining actor-context perspectives, it poses thatlanguage ability and education are resources borne from the domestic environment which positively moderate the start-up’s international success. Nevertheless, the notion of learnt entrepreneurship remains contested. Taken together, this study contributes byoffering deeper insight into the role of context on entrepreneurial tendencies by combining resource and institutional perspectives.

Abstract [es]

La competencia y habilidad lingüística se estánconvirtiendo en requisitos indispensables para las nuevas empresas que operan enentornos de creciente demanda de internacionalización y globalización. Consideradascomo necesarias para asegurar el éxito inicial y ventaja competitiva, este manuscrito secentra en el entendimiento de la conciencia cultural, la capacidad lingüística y laeducación como pilares básicos para la iniciativa empresarial. Los objetivos son: a) explorar el impacto de la competencia lingüística en los planes de expansión inicial yfuturos; b) investigar la percepción de las relaciones internacionales basadas en lacapacidad lingüística como herramienta de comunicación intercultural; y c) definir elrol del entorno en la adquisición de habilidades lingüísticas y comunicativas desde laperspectiva del emprendedor. Basado en entrevistas a nueve nuevas firmas tecnológicasubicadas en Finlandia, Portugal y Suecia, el estudio muestra diferentes tendencias sobreel rol de las habilidades lingüísticas y culturales como fuente de ventaja competitiva.Sin embargo, la idea de iniciativa empresarial como algo que se puede aprender oenseñar continua bajo debate, destacando la necesidad de futuros estudios sobre laimportancia de la educación empresarial como entorno-dependiente.

Place, publisher, year, edition, pages
Springer, 2018
Keywords
Competitive advantage; Entrepreneurship education; Entrepreneurial orientation; Institutional theory; Language ability; Start-ups, competencia lingüística; educación empresarial; nuevas empresas; teoría institucional; ventaja competitiva
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-66772 (URN)10.1007/s10843-018-0230-y (DOI)000445374000003 ()2-s2.0-85045835622 (Scopus ID)
Available from: 2018-04-25 Created: 2018-04-25 Last updated: 2018-10-10Bibliographically approved
Johnstone, L. (2018). Opening up the black-box: Environmental management control systems in SMEs with ISO 14001. In: : . Paper presented at Nordic Accounting Conference 2018, Copenhagen Business School, Copenhagen, Denmark, November 15-16, 2018.
Open this publication in new window or tab >>Opening up the black-box: Environmental management control systems in SMEs with ISO 14001
2018 (English)Conference paper, Oral presentation only (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-73692 (URN)
Conference
Nordic Accounting Conference 2018, Copenhagen Business School, Copenhagen, Denmark, November 15-16, 2018
Funder
The Jan Wallander and Tom Hedelius Foundation, P2015-0031:1
Available from: 2019-04-13 Created: 2019-04-13 Last updated: 2019-04-15Bibliographically approved
Johnstone, L. (2018). The nature of control in the development process of ISO 14001-certified SMEs’ sustainable control systems. In: : . Paper presented at Nordic Accounting Conference 2018, Doctoral Colloquium, Copenhagen Business School, Copenhagen, Denmark, November 15-16, 2018.
Open this publication in new window or tab >>The nature of control in the development process of ISO 14001-certified SMEs’ sustainable control systems
2018 (English)Conference paper, Oral presentation only (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-73690 (URN)
Conference
Nordic Accounting Conference 2018, Doctoral Colloquium, Copenhagen Business School, Copenhagen, Denmark, November 15-16, 2018
Funder
The Jan Wallander and Tom Hedelius Foundation, P2015-0031:1
Available from: 2019-04-13 Created: 2019-04-13 Last updated: 2019-04-15Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0003-0916-7889

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